Betel nut classification follows binding precedent, with crushed betel nut pieces treated outside the Revenue's proposed tariff heading.

Betel nut pieces made by crushing betel nuts and adding sweetener, essential or non-essential oils and menthol were held not to fall within the Revenue's proposed classification under Heading 2106 90 30. The classification question was treated as no longer res integra because it was covered by an earlier Tribunal decision applying the Supreme Court's ruling on the same product. On that binding precedent, the product was classified in the assessee's favour, and the Revenue's view was rejected. The appeals and stay applications were allowed with consequential relief.

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Issues: Whether betel nut pieces manufactured by crushing betel nuts and adding sweetener, essential or non-essential oils and menthol were classifiable under Heading 2106 90 30 of the First Schedule to the Central Excise Tariff Act, 1985.

Analysis: The dispute was treated as covered by the Tribunal's earlier decision following the Supreme Court's ruling on the same product. The classification issue was therefore no longer res integra, and the product was held to fall in the assessee's favour on the basis of the binding precedent governing betel nut powder/pieces.

Conclusion: The classification adopted by the Revenue was not accepted and the issue was decided in favour of the assessee.

Final Conclusion: The appeals and stay applications were allowed with consequential relief, and the product was treated as falling outside the Revenue's proposed classification.

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